ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIER SEBAGAI AKUNTAN PUBLIK DI KAP BIG FOUR

Abstract

The purpose of this research is to analyze the factors that affect the interests of accounting students in choosing a career as public accountants in big four firms. The study is based on the theory of Maslow's hierarchy of needs that consists of physiological needs, safety needs, social needs, esteem needs and self-actualization needs. This type of research is explanatory research with a quantitative approach using a questionnaire data collection method. The research is conducted in the Accounting Department of Economic and Business Faculty of Brawijaya University using a purposive sampling method and obtains 129 responses from students. The analysis is performed using a multiple regression analysis. The research finds that the factors affecting the accounting student interest in choosing a career as a public accountant in big four accounting firms are factor of social needs, esteem needs and self-actualization needs. Factors physiological needs and security needs do not affect the interest of accounting students in choosing a career as public accountants in big four accounting firms. Esteem need is the most dominant factor which influence accounting students in choosing a career as public accountants in big four accounting firms.

Keywords: career, public accountant, theory of Maslow's hierarchy of needs, big four public accountant firms